The partnership of Allen, Brett, and Carter decided to liquidate. They share all gains and losses by a ratio of 2:1:1. After selling off the non-cash assets and allocating all gains and losses based on those sales, Allen's capital balance was $40,000, Bretts was $80,000; Carter though had a capital deficit of ($24,000). Assuming Carter does not provide $24,000 to wipe away his deficit how should it be handled? A) Allen should absorb $12,000 and Brett should absorb $12,000 B) Allen should absorb $8,000 and Brett should absorb $16,000 C) Allen should absorb $16,000 and Brett should absorb $8,000 D) Allen should absorb $18,000 and Brett should absorb $6,000